Miller Company Has an Unfavorable Materials Price Variance

Multiple Choice

Miller Company has an unfavorable materials price variance. Which of the following would be the least likely reason for this variance?

A) The company purchased a higher quality material than was budgeted.
B) The company could not take advantage of quantity discounts.
C) The company used more material than was budgeted for in each unit.
D) The company under budgeted the standard price for materials.